The Role of Core Courses and Faculty Rank on Accounting Instructor Evaluations

• In Event: Research Papers Dialogue Session—Potpourri

Abstract

Accounting has recently experienced renewed emphasis on core content in education programs. The American Accounting Association and the American Institute of Certified Public Accountants express through their sponsorship of the Pathways Commission and its recommendations. The Institute of Management Accountants shows similar interest in it “endorsement” of accounting programs that cover CMA exam content in their courses. We examine the concurrent effects of core courses and faculty rank on instructor evaluations. Controlling for other factors identified in the literature (gender, class enrollment, course level, and SEL response rates) we find that core courses and early-stage faculty rank are each associated with less favorable instructor evaluations. These findings may provide the basis for thinking about potential unintended consequences of relegating core course teaching assignments to new faculty. Such consequences could include disillusionment of potential future accountants and downward bias on measures of teaching ability for new faculty.

Authors

• Gregory A Jonas, Case Western Reserve University

• Mitchell R. Wenger, University of Missippi